Born in Wichita, Kansas, Clay attended the University of Kansas and Wichita State University where he received his B.B.A., magna cum laude, with an emphasis in accounting in 1978. He became a Certified Public Accountant in August 1981.
Prior to joining SD&M in 1985, Clay worked for the accounting firms of Peat, Marwick, Mitchell & Co. and Ernst & Whinney, as an auditor and in the tax department working primarily in the areas of oil and gas partnerships and expatriate tax matters. He also worked as a special projects accountant for Koch Industries and for the CPA firm of Gutschenritter & Company in Wichita, Kansas.
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